Study On Budget Management Of Amoeba Unit Based On TDABC

With the rapid development of social economy there are more and more largescale manufacturing enterprises,and the difficulty of management has been upgraded.The original extensive management mode cannot bring competitive advantages to enterprises.Therefore,many enterprises begin to adopt the refined management mode.Amoeba business management mode adopts small accounting units to improve the management awareness of all employees to drive employees to participate in the operation.Accounting units are distributed in all aspects of the enterprise,which can effectively achieve fine management.In order to further manage and control the amoeba unit,it is necessary to combine budget management with amoeba management.Due to the high proportion of manufacturing costs in continuous process manufacturing enterprises,scientific and accurate accounting of manufacturing costs has become an important part of amoeba's budget management.Based on the advantages of time driven activity-based costing,which is simple,accurate and dynamic,this paper applies time driven activity-based costing and budget management to amoeba's business management.Firstly,this paper reviews the literature of amoeba's management,time-driven activity-based costing and activity-based costing,and then explain the related principles of using time-driven activity-based costing under amoeba's management mode.Then it builds amoeba's budget management framework,designs the specific budget table according to the framework,and manages the budget through the dynamic analysis of budget implementation,these processes aim to reduce the idle capacity of amoeba,improve the execution efficiency,and finally increase the added value per unit time.Secondly,time driven activity-based costing is applied to amoeba budget management by taking F company as an example.Taking the budget of amoeba production and amoeba auxiliary production as an example,this paper shows the whole process of time driven activity-based cost budget management,and analyzes the budget implementation differences from idle capacity,budget implementation efficiency and completion rate of unit time added value,so as to provide data support for further budget management control.The innovations of this paper are as follows: firstly,the current research on amoeba unit budget management is relatively scarce,and few documents combine TDABB with amoeba business model.This paper constructs amoeba unit budget management system based on TDABC and expands amoeba budget management methods;secondly,this paper takes F Company of continuous process manufacturing industry as an example to apply the designed budget management model to the amoeba unit of the case company,prepare the budget for the production of amoeba,and carry out dynamic analysis on the budget implementation of the case company,so as to improve the budget management system of the enterprise,truly realize the refined management,facilitate the amoeba unit and the management to make rational use of the production capacity,optimize the resource allocation,and adjust the production plan in time.